R B C SCAFFOLDING LIMITED


Directors	LANG, Jane Elizabeth
	LANG, Steve


Registered Address	1 Gemini Court
	42a Throwley Way,
	Sutton
	SM1 4AF


Registered Number	07179792 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,138,941		281,899
			1,138,941		281,899
Current assets
Debtors	4	183,435		199,238
Cash at bank and on hand		107,645		201,095
		291,080		400,333
Creditors amounts falling due within one year	5	(938,174)		(230,036)
Net current assets (liabilities)			(647,094)		170,297
Total assets less current liabilities			491,847		452,196
Creditors amounts falling due after one year	6		(25,140)		(60,908)
Provisions for liabilities	8		(165,301)		(136,687)
Net assets			301,406		254,601
Capital and reserves
Called up share capital			50		50
Revaluation reserve			300,000		300,000
Other reserves			50		50
Profit and loss account			1,306		(45,499)
Shareholders' funds	9		301,406		254,601

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2025, and are signed on its behalf by:

LANG, Steve
Director
Registered Company No. 07179792

R B C SCAFFOLDING LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration date.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		6

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	723,753	442,296	13,520	1,179,569
Additions	1,078,798	175,190	582	1,254,570
Disposals	-	(113,140)	-	(113,140)
At 31 March 25	1,802,551	504,346	14,102	2,320,999
Depreciation and impairment
At 01 April 24	548,125	340,352	9,193	897,670
Charge for year	379,651	-	-	379,651
On disposals	-	(95,263)	-	(95,263)
At 31 March 25	927,776	245,089	9,193	1,182,058
Net book value
At 31 March 25	874,775	259,257	4,909	1,138,941
At 31 March 24	175,628	101,944	4,327	281,899

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	60,862	101,456
Other debtors	122,573	97,782
Total	183,435	199,238

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	574,435	16,682
Bank borrowings and overdrafts	31,063	69,786
Taxation and social security	140,448	94,439
Finance lease and HP contracts	115,556	29,838
Other creditors	76,672	19,291
Total	938,174	230,036

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	31,063
Other creditors	25,140	29,845
Total	25,140	60,908

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	140,696		59,683

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	165,301	136,687
Total	165,301	136,687

9.	Revaluation reserve


		£
	Reserve at 01 April 24	300,000
	At 31 March 25	300,000

10.	Further information regarding the company's financial position
	The company has entered into charges with Lloyds TSB Commercial Finance Ltd by way of fixed and floating charges on the company's assets. During the year, the company has made charitable donations of £6,338 (2024: £3,550).